The Effect of the Treasury Proposal on Charitable Giving: A Comparison of Constant and Variable Elasticity Models / Lawrence B. Lindsey.

By:

Lindsey, Lawrence B

Contributor(s):

National Bureau of Economic Research

Material type: Text

TextSeries: Working Paper Series (National Bureau of Economic Research) ; no. w1592.Publication details: Cambridge, Mass. National Bureau of Economic Research 1985.Description: 1 online resource: illustrations (black and white)Subject(s):

E - Macroeconomics and Monetary Economics

Online resources:

Available additional physical forms:

Hardcopy version available to institutional subscribers

Abstract: The recent proposal for tax reform developed by the Department of the Treasury suggests dramatic changes in the structure of the personal income tax. One likely side effect of the changes will be a significant adverse impact on the level of charitable contributions by individuals.This paper evaluates the marginal effect on giving of various parts of the Treasury reform plan using the existing literature on the price and income elasticities of charitable behavior. Two explicit models are simulated for 1985 using the NBER TAXSIM model: one with constant price and income elasticities and one with the price and income elasticities varying with income.

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Item type	Home library	Collection	Call number	Status	Date due	Barcode	Item holds
Working Paper	Biblioteca Digital	Colección NBER	nber w1592 (Browse shelf(Opens below))	Not For Loan

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March 1985.

The recent proposal for tax reform developed by the Department of the Treasury suggests dramatic changes in the structure of the personal income tax. One likely side effect of the changes will be a significant adverse impact on the level of charitable contributions by individuals.This paper evaluates the marginal effect on giving of various parts of the Treasury reform plan using the existing literature on the price and income elasticities of charitable behavior. Two explicit models are simulated for 1985 using the NBER TAXSIM model: one with constant price and income elasticities and one with the price and income elasticities varying with income.